Your canton · Glarus
In Glarus, cryptocurrencies are declared in the list of securities and credit balances, column B (assets not subject to withholding tax), where the official guide mentions them by name. They are entered at the year-end price, with an extract of the digital wallet.
Sources: Wegleitung zur Steuererklärung 2026 (2026 tax return guide) of the canton of Glarus (pages 25 to 28); written answers from the Steuerverwaltung, September 2026. Updated on 14 October 2026.
| Where to declare | List of securities and credit balances, column B: assets not subject to withholding tax. The guide mentions virtual means of payment / cryptocurrencies, for example bitcoins. |
| Supporting documents | Extract of the digital wallet. Statements are requested at random, with a probability that increases with the amounts. |
| Template | None for the moment. |
| Directive | An internal directive exists; it is not disclosed. |
| Cantonal guidance | No guidance dedicated to cryptocurrencies: 2026 Wegleitung and the rules of the Federal Tax Administration. |
In the list of securities and credit balances, column B (assets not subject to withholding tax), at the year-end price, with a wallet extract.
No. Statements are requested at random, with a probability that increases with the amounts.
The rest does not depend on the canton. What is taxable, the value to use as at 31 December, the treatment of staking or airdrops: these rules are federal and apply everywhere in Switzerland. They are explained in the frequently asked questions and in the free guide.
Level 2, in preparation, will go further for the canton of Glarus: which price to use for a token missing from the Federal Tax Administration's list, where to declare income from staking, lending or airdrops, how to present your cryptocurrencies in your tax return, and which documents to prepare from 31 December.
Get the free guide Other cantons
This page summarises the practice communicated by the cantonal administration; it does not replace the official instructions that come with your tax return, or personal advice. Deadlines change from year to year: check them on your form. The terms in quotation marks are those of the cantonal form or software, in German. The data and contacts on this page may also change: we update it regularly, but rely on its update date and, if in doubt, check with the cantonal administration.